https://www.taxtmi.com/caselaws?id=791362 Pre-manufactured bakery items sold through outlets without cooking, preparation or processing are treated as a supply of goods under GST, with classification following the nature of the product under the HSN. By contrast, pizzas, pastas, salads and shakes prepared or blended at the outlet on customer order are treated as restaurant service, because the preparation element is determinative even if the item is taken away. Goods and restaurant service may be supplied from the same premises, provided turnover, invoicing and accounting records are kept separately and any input tax credit adjustments are made as required. en-us Mon, 30 Mar 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791362 Pre-manufactured bakery items sold through outlets without cooking, preparation or processing are treated as a supply of goods under GST, with classification following the nature of the product under the HSN. By contrast, pizzas, pastas, salads and shakes prepared or blended at the outlet on customer order are treated as restaurant service, because the preparation element is determinative even if the item is taken away. Goods and restaurant service may be supplied from the same premises, provided turnover, invoicing and accounting records are kept separately and any input tax credit adjustments are made as required. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791362